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GST Case Laws


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  9,255 Results

ORAL JUDGMENT:   (PER FIRDOSH P. POONIWALLA, J.) 1. Rule. Rule made returnable forthwith. 2. Heard finally by consent of the parties. 3. By this Writ Petition, filed under Article 226 of the Constitution of India, the Petitioners seek quashing of an Order dated 22nd August 2023 passed by Respondent Nos. 3 on the ground that the same is contrary to the provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 (“CGST Act”) and is in violation of...

NCDEX MARKETS LTD. vs. UNION OF INDIA & OTHERS


(Bombay High Court | Mar 26, 2024)

P.C. 1. We have heard Mr. Sridharan, learned Senior Advocate for the Petitioner and Mr. Mishra for the Respondents. This Petition has been filed under Article 226 of the Constitution of India praying for the following reliefs:- a) That this Hon'ble Court be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India annulling and quashing the Show Cause Notice No. DGGI/MZU/I&IS'...
ORDER An order dated 14.08.2023 is assailed on the ground that the petitioner's reply to the intimation dated 07.05.2023 was disregarded. 2. The petitioner deals in steel contracts. Upon examining returns filed by the petitioner, an intimation in Form GST DRC-01A was issued to the petitioner on 04.05.2023. The petitioner replied thereto on 07.05.2023 by annexing several documents to establish the genuineness of supplies received by the petitioner. Thereafter, a show cause notice d...
COMMON ORDER By these two writ petitions, garnishee orders issued to the petitioner's bank are assailed. Assessment orders were issued against the petitioner in respect of both the assessment periods covered by these writ petitions in December 2022. These orders were carried in appeal before the appellate authority. By orders dated 29.09.2023 & 31.10.2023, respectively, the appeals were rejected. As a condition for filing the appeals, 10% of the disputed tax demand under each asse...
ORDER An assessment order dated 07.06.2023 and the consequential recovery notices and attachment orders are the subject of challenge. 2. The petitioner carries on the business of trading in provisions, vegetables and the like. A show cause notice was issued to the petitioner on 06.03.2023 calling upon the petitioner to show cause in respect of discrepancies between the GSTR 3B return and the GSTR 2B return. The petitioner did not reply thereto because he had engaged the services of a ...
ORDER An order dated 31.12.2023 is challenged in this writ petition. The petitioner is a registered person under applicable GST enactments and operates on Pan-India basis. Pursuant to an audit and the issuance of an audit report dated 24.09.2023, a show cause notice was issued to the petitioner on 29.09.2023. The petitioner replied thereto on 27.10.2023. The order impugned herein was issued thereafter on 31.12.2023. 2. Learned counsel for the petitioner referred to the impugned or...
COMMON ORDER Orders dated 16.10.2023 in respect of the assessment periods 2017- 2018 and 2018-2019, respectively, are challenged in these writ petitions primarily on the ground of breach of principles of natural justice. 2. The petitioner is a registered person under applicable GST enactments. The petitioner received the respective intimation in Form GST DRC-01A on 27.01.2023. This was followed by the respective show cause notice dated 28.09.2023. Almost immediately after receipt of s...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 55,23,524.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner had ...
ORDER CM APPL. 18142/2024 (for exemption) Exemption allowed, subject to all just exceptions. This application stands disposed of. CM APPL. 18141/2024 1. CM APPL. 18141/2024 has been filed on behalf of petitioner seeking to place on record additional documents. 2. Counter affidavit is yet to be filed by the respondents. 3. Accordingly, in view of the above, the application is allowed and the additional documents are taken on record. W.P.(C) 2336/2024 & CM AP...
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 01.01.2021 whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 01.09.2020. 2. Vide Show Cause Notice dated 01.09.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the following reason: - “Any Taxpayer other than composition taxpayer has not filed retur...


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10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)